10 May 2016
Put your client admin into motion
- HMRC has finally issued a brief explaining how it will treat claims for overpaid VAT on golf club green fees. If you have clients who may be due a refund check the status of claims that have been made already or submit one.
- It is worth noting that company directors can claim enterprise investment scheme relief as long as they meet the specific conditions in ITA 2007 s 169 as shown in the case of Bell (TC4969).
- In the unfortunate event of HMRC opening a COP9 enquiry into a client’s tax affairs make sure that you know exactly what to do and when. If it is necessary consider consulting a specialist.
- Farmers’ averaging rules may appear beneficial but complications may arise when applying the legislation to partnerships. Remember that differing circumstances such as other sources of income...
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Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.